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Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
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Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
Get Book Here
Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author: Cheng Few Lee
Publisher: World Scientific
ISBN: 9811202400
Category : Business & Economics
Languages : en
Pages : 5053
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Book Description
This four-volume handbook covers important concepts and tools used in the fields of financial econometrics, mathematics, statistics, and machine learning. Econometric methods have been applied in asset pricing, corporate finance, international finance, options and futures, risk management, and in stress testing for financial institutions. This handbook discusses a variety of econometric methods, including single equation multiple regression, simultaneous equation regression, and panel data analysis, among others. It also covers statistical distributions, such as the binomial and log normal distributions, in light of their applications to portfolio theory and asset management in addition to their use in research regarding options and futures contracts.In both theory and methodology, we need to rely upon mathematics, which includes linear algebra, geometry, differential equations, Stochastic differential equation (Ito calculus), optimization, constrained optimization, and others. These forms of mathematics have been used to derive capital market line, security market line (capital asset pricing model), option pricing model, portfolio analysis, and others.In recent times, an increased importance has been given to computer technology in financial research. Different computer languages and programming techniques are important tools for empirical research in finance. Hence, simulation, machine learning, big data, and financial payments are explored in this handbook.Led by Distinguished Professor Cheng Few Lee from Rutgers University, this multi-volume work integrates theoretical, methodological, and practical issues based on his years of academic and industry experience.
Author: Baruch Lev
Publisher: Rowman & Littlefield
ISBN: 9780815798095
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 047173800X
Category : Business & Economics
Languages : en
Pages : 464
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Book Description
Colleges and universities play an important role in training competent and ethical future academic and business leaders. In today’s global business environment, with volatile worldwide capital markets and eroded investor confidence in corporate accountability, the demand for effective corporate governance and ethical conduct in ensuring reliable financial information is higher than before. This book is intended to develop an awareness and understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives.
Author: Kunio Ito
Publisher: Springer
ISBN: 4431547924
Category : Business & Economics
Languages : en
Pages : 337
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Book Description
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Author: R. Glenn Hubbard
Publisher: University of Chicago Press
ISBN: 0226355942
Category : Business & Economics
Languages : en
Pages : 354
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Book Description
In this volume, specialists from traditionally separate areas in economics and finance investigate issues at the conjunction of their fields. They argue that financial decisions of the firm can affect real economic activity—and this is true for enough firms and consumers to have significant aggregate economic effects. They demonstrate that important differences—asymmetries—in access to information between "borrowers" and "lenders" ("insiders" and "outsiders") in financial transactions affect investment decisions of firms and the organization of financial markets. The original research emphasizes the role of information problems in explaining empirically important links between internal finance and investment, as well as their role in accounting for observed variations in mechanisms for corporate control.
Author: Kenneth D. Lawrence
Publisher: JAI Press Incorporated
ISBN: 9780762312818
Category : Business & Economics
Languages : en
Pages : 318
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Book Description
Aims to present state-of-the-art studies in the application of forecasting methodologies to such areas as sales, marketing, and strategic decision making. The topics in this title include: sales and marketing, forecasting, new product forecasting, judgmentally based forecasting, the application of surveys to forecasting, and more.
Author: Stephen G. Diorio
Publisher: John Wiley & Sons
ISBN: 1119871123
Category : Business & Economics
Languages : en
Pages : 292
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Book Description
Crush siloes by connecting teams, data, and technologies with a new systems-based approach to growth. Growing a business in the 21st Century has become a capital intensive and data-driven team sport. In Revenue Operations: A New Way to Align Sales and Marketing, Monetize Data, and Ignite Growth, an accomplished team of practitioners, academics, and experts provide a proven system for aligning revenue teams and unlocking growth. The book shows everyone how to connect the dots across an increasingly complex technology ecosystem to simplify selling and accelerate revenue expansion. With Revenue Operations, you’ll understand what it takes to successfully transition to the new system of growth without killing your existing business. This practical and executable approach can be used by virtually any business - large or small, regardless of history or industry - that wants to generate more growth and value. By reading this book you will find: Real-world case studies and personal experiences from executives across an array of high technology, commercial, industrial, services, consumer, and cloud-based businesses. The six core elements of a system for managing your commercial operations, digital selling infrastructure, and customer data assets. Nine building-blocks that connect the dots across your sales and marketing technology ecosystem to generate more consistent growth and a better customer experience at lower costs. The skills and tools that next generation growth leaders will need to chart the roadmap for a successful career in any growth discipline for the next 25 years. An indispensable resource for anyone who wants to get more from their business – board members, CEOs, business unit leaders, strategists, thought leaders, analysts, operations professionals, partners, and front-line doers in sales, marketing, and service - Revenue Operations is based on over one thousand surveys of and interviews with business professionals conducted during 2020 and 2021. It also includes a comprehensive analysis of the sales and marketing technology landscape. As a perfectly balanced combination of academic insight and data-driven application, this book belongs on the bookshelves of anyone responsible for driving revenue and growth.
Author: Pamela P. Peterson
Publisher: John Wiley & Sons
ISBN: 0471914479
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
Revised and up to date, the Second Edition includes valuable information that addresses questions such as: * What is transparency and why do we care? * How can financial statements inform investors? * How can financial statements mislead investors? * How has the Sarbanes-Oxley Act changed companies' financial disclosures? * What should you look for in financial disclosures when judging a company's financial health? * How do financial statements relate to the value of a company's stock? * Why is cash flow so important to a company's financial health? Throughout Analysis of Financial Statements, Second Edition, the authors demonstrate the nuts and bolts of financial analysis by applying the techniques to actual companies. The authors set the stage for financial analysis in Part One with their discussions of financial statements and the quality of financial statements. In Part Two, they walk you through how to judge a company's financial health using financial disclosures in financial ratio analysis, earnings analysis, and cash flow analysis. In Part Three, the authors take analysis a step further by discussing how investors and creditors can use financial statements to more effectively assess a company's performance and risk. Peterson and Fabozzi wrap up this Second Edition with a set of lessons for investors and analysts: Lesson 1: Understand what you are looking at Lesson 2: Read the fine print Lesson 3: If it's too good to be true, it may be Lesson 4: Follow the money Lesson 5: Understand the risks
Author: Albuquerque, Fábio
Publisher: IGI Global
ISBN: 1668472953
Category : Business & Economics
Languages : en
Pages : 338
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Book Description
To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.
